Chapter 93 – HSN Code & GST Rate for Arms, Ammunition, and Accessories
Chapter 93 of the Customs Tariff encompasses a range of items related to arms, ammunition, and their associated parts and accessories. Understanding the HSN codes and corresponding GST rates is crucial for businesses operating in this sector. Below is a detailed table outlining the HSN codes, product descriptions, and applicable GST rates for items falling under Chapter 93.
| HSN Code | Product Description | GST Rate (%) |
|---|---|---|
| 9301 | Military weapons (excluding revolvers and pistols) | 28 |
| 9302 | Revolvers and pistols, firearms, other arms (except 9301) | 28 |
| 9303 | Other firearms and similar devices which operate by firing charge | 18 |
| 9304 | Other arms (for example, spring/gas guns, signaling flare pistols) | 18 |
| 9305 | Parts and accessories suitable for use with the arms of headings 9301 to 9304 | 18 |
| 9306 | Bombs, grenades, torpedoes, mines, missiles, cartridges, and similar munitions | 18 |
| 9307 | Swords, cutlasses, bayonets, lances, and similar arms and parts thereof | 18 |
Important Note: GST rates are subject to change as per government notifications. It is advisable to verify the latest rates before conducting any business transactions involving arms, ammunition, and related accessories.
